摘要
资本弱化是我国目前外资企业避税的一个手段,文中分析了我国资本弱化税制的现状,并提出建立健全我国资本弱化税制的建议。
Capital-weaken is a means to tax avoiding in the present foreign capital funds business in China. This paper analyses the current situation of China＇s capital-weaken taxation and puts forward a proposal for setting up and perfecting this taxation.
出处
《长沙民政职业技术学院学报》
2005年第2期36-37,共2页
Journal of Changsha Social Work College
